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2001 (9) TMI 388 - AT - CustomsExtract: ....... dictum laid down by the Apex Court in Eicher Tractors Ltd. is directly applicable to the facts of the present case and the transaction value has to be fixed under Rule 4(1) on the basis of the price actually paid. 10. emsp We, therefore, set aside the order dated 20-3-2001 to the extent under challenge in this appeal and the appeal stands allowed.
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